Accounting Bridge Program Online

Q: What are the four types of accounting?

The four main types of accounting are as follows:Government accounting: Government accountants work for governmental agencies. They track and manage governmental finances and establish budgets.Corporate accounting: A corporate accountant works for a business. They are responsible for accurately documenting financial transactions and delivering financial insights to corporate decision-makers. Corporate accountants may also be called private accountants because they work for just one business.Public accounting: In contrast to corporate accountants, public accountants may work for a variety of organizations and individuals, rather than working at an in-house accounting department.Forensic accounting: Forensic accountants specialize in examining the financial records of organizations and individuals who are suspected of committing financial crimes, such as fraud. Some forensic accountants testify in court.

Overview

Advance Your Skills with a Bridge to MSA Pathway

The accounting bridge program online at GCU is designed for learners who hold a bachelor’s degree in an approved business field and want to pursue graduate level accounting. This pathway helps you build the essential foundational knowledge needed to apply for the Master of Science in Accounting (MSA) program.

Through introductory coursework, the bridge program aims to strengthen your understanding of core accounting principles and prepare you for the academic rigor of an MSA. By completing these courses, you can step into your graduate studies with greater confidence and a solid grounding in key concepts for the accounting field.

Bridge (Master of Science in Accounting)

Offered By

Colangelo College of Business

Class Settings

Online

Tuition Rate

Online: $485 per credit [More Info]

Cost of Attendance

Course Information

Credits: 28

Online: 8 weeks

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Transfer Credits

Up to 90 credits, only 84 can be lower division

Credits: Fill out the Lopes Eval to find out what will transfer

Admission Requirements

Admission Requirements (Bachelor's)

16+ years old
High School Graduate
3.0+ Unweighted GPA

OR 2.5+ Unweighted GPA and

ACT: 19
SAT: 1000*

Admission requirements may differ based on degree level, program and modality, or transfer status. Some programs of study may require a higher GPA and/or other qualifying criteria for admission. Please review full admission and program requirements in the University Policy Handbook.
*Math and reading only on a 1600 point scale (test date after 3/1/2016). SAT score of 1380 required for 2400 point scale (test date before 3/1/2016).

Coursework

Accounting Bridge Program Online Courses and Curriculum

The accounting bridge program’s online curriculum is designed to strengthen your foundational knowledge of accounting and prepare you for the Master of Science in Accounting (MSA) program. Through a series of targeted courses, you’ll study the essential competencies needed to transition seamlessly from a prior business-related education into advanced accounting study. Coursework emphasizes practical application, analytical thinking and the core principles that underpin the accounting profession.

Some of these topics include:

Accounting cycle

Financial statements

Principles of accounting

Cost-volume-profit analysis

Budgets and payroll

Capital investments

Income statements

Retirement benefits

Taxation and auditing

Next Steps After Completing the Accounting Bridge Program Online

After completion of the accounting bridge program at GCU, you may be eligible to apply to the Master of Science in Accounting program. This degree-conferring graduate program can prepare you to sit for the Uniform CPA Examination. This exam is required for achieving a CPA license in your state, residence or practice.^{(See disclaimer 1)}

Accreditation

Complete Your Online Bridge Program at an Accredited University

GCU is proud to be institutionally accredited by the Higher Learning Commission. The bridge to the Master of Science in Accounting aligns with GCU’s dedication to quality and continuous improvement. The Colangelo College of Business shares this commitment, maintaining the principles and expectations set forth by our accrediting bodies as we prepare future accounting professionals.

FAQ

Accounting Bridge Program Online FAQs

As you think about transitioning to the accounting field from another business-related discipline, you may have some questions. Explore the following FAQs and answers as you consider applying for enrollment in the accounting bridge program.

Why choose the accounting bridge pathway online at GCU?

Our accounting bridge pathway is designed to help you enter a dynamic and versatile field with confidence. Accounting offers extensive variety — professionals may work on tax returns one day and represent their clients to the IRS the next — creating opportunities to build a broad and engaging skill set. It also offers versatility, as you could choose to work within nearly any industry (organizations from apple farms to zoos all need accountants) and in a variety of specializations. Some accountants choose to launch their own CPA firms, making it a solid choice for those with an entrepreneurial mindset.

How does an accounting bridge pathway help you transition into the field of accounting?

If you already hold a bachelor’s degree in accounting, you may be able to move directly into an MSA program. However, students with a degree in another discipline may not yet have the background needed to succeed in accounting graduate courses.

An accounting bridge pathway helps close that gap by providing essential foundational coursework in core accounting principles. By completing the bridge pathway first, you can transition into advanced studies with a solid and supportive academic foundation.

What are the four types of accounting?

The four main types of accounting are as follows:

Government accounting: Government accountants work for governmental agencies. They track and manage governmental finances and establish budgets.^{(See disclaimer 2)}
Corporate accounting: A corporate accountant works for a business. They are responsible for accurately documenting financial transactions and delivering financial insights to corporate decision-makers. Corporate accountants may also be called private accountants because they work for just one business.^{(See disclaimer 3)}
Public accounting: In contrast to corporate accountants, public accountants may work for a variety of organizations and individuals, rather than working at an in-house accounting department.^{(See disclaimer 2)}
Forensic accounting: Forensic accountants specialize in examining the financial records of organizations and individuals who are suspected of committing financial crimes, such as fraud. Some forensic accountants testify in court.^{(See disclaimer 4)}

Courses

Program Curriculum

Credit Summary

Major28 credits

Degree Requirements28 credits

Core Courses

ACC-250

4 Total Credits

Course Description

This course is an introduction to the accounting cycle and the construction of financial statements. Students explore the fundamental principles and practices of financial accounting as outlined by Generally Accepted Accounting Principles (GAAP); the steps in the accounting cycle from journalizing transactions through the preparation of financial statements; and the use and interpretation of the balance sheet, income statement, and statement of cash flows. Prerequisite: MAT-134, MAT-144, MAT-154, or higher subsequent math course.

ACC-260

4 Total Credits

Course Description

This course is an introduction to the use of managerial accounting data in the decision-making process. Topics include the use of cost-volume-profit (CVP) analysis and relevant costs in decision making, using budgets and the balanced scorecard to evaluate performance, methods for setting prices of products and services, and analyzing capital investment opportunities. Prerequisite: ACC-250.

ACC-360

4 Total Credits

ACC-370

4 Total Credits

Course Description

This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students explore the accounting cycle, the preparation of detailed financial statements in accordance with Generally Accepted Accounting Principles (GAAP), accounting for assets, and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). Prerequisites: ACC-250 and ACC-260.

ACC-371

4 Total Credits

Course Description

This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students explore liabilities and equity items; the specific rules for accounting for leases, accounting changes, and revenue recognition; and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). Prerequisite: ACC-370.

ACC-460

4 Total Credits

ACC-491

4 Total Credits

Course Description

Auditing is an examination of generally accepted auditing standards, procedures involved in the auditing process, and ethical issues faced by the auditor. Through class discussions, practical applications, and case studies, students learn the responsibilities of the independent public auditor in the expression of opinion within the guidelines set by the AICPA’s Code of Professional Ethics. Topics include the nature and types of audits, auditor responsibilities and legal liabilities, audit reports, auditing procedures, ethical issues, contemporary issues in auditing, and the Sarbanes-Oxley Act of 2002. Prerequisites: ACC-260 or ACC-350, and ACC-370.

GCU cannot and will not promise job placement, a job, graduate school placement, transfer of GCU program credits to another institution, promotion, salary, or salary increase. Please see the Career Services Policy in the University Policy Handbook.
Please note that this list may contain programs and courses not presently offered, as availability may vary depending on class size, enrollment and other contributing factors. If you are interested in a program or course listed herein please first contact your University Counselor for the most current information regarding availability.
Please refer to the Academic Catalog for more information. Programs or courses subject to change

More Resources

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Information

Admission

Move Confidently Toward Your MSA

Strengthen your accounting foundation and prepare for enrollment in the MSA.

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U.S. Bureau of Labor Statistics. (2025, Aug. 28). How to Become an Accountant or Auditor. Occupational Outlook Handbook. Retrieved February 2026.
U.S. Bureau of Labor Statistics. (2025, Aug. 28). What Accountants and Auditors Do. Occupational Outlook Handbook. Retrieved February 2026.
U.S. Bureau of Labor Statistics. (2025, Aug. 28). Accountants and Auditors. Occupational Outlook Handbook. Retrieved February 2026.
Wintemute, Doug. (2025, Sept. 29). Forensic Accountant Career Overview. Accounting.com. Retrieved February 2026.

Advance Your Skills with a Bridge to MSA Pathway

Complete the Bridge to the Master of Science in Accounting

Accounting Bridge Program Online Courses and Curriculum

Next Steps After Completing the Accounting Bridge Program Online

Complete Your Online Bridge Program at an Accredited University

Accounting Bridge Program Online FAQs

Program Curriculum

Core Courses